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2025 Ohio Revised Code
Title 3 | Counties
Chapter 323 | Collection of Taxes
Section 323.99 | Penalty.

Universal Citation:
OH Rev Code § 323.99 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Effective: April 5, 2001

Latest Legislation: House Bill 595 - 123rd General Assembly

Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a misdemeanor of the fourth degree.

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